Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within whose jurisdiction the original adjudication occurred or before the High Court within whose jurisdiction the Revisionary Authority is located. The doctrine of merger and the principle of forum conveniens allow the petitioners to choose the appropriate forum. Even if a small fraction of the cause of action arises within the territorial jurisdiction of a High Court, it will have jurisdiction. However, this factor alone may not compel the High Court to decide the matter on merits. Since the Revisionary Authority is located within the territorial jurisdiction of the Principal Seat of the High Court, the petitioners have the right to file the petitions there. The principle of merger dictates that a writ against an appellate order would lie before the High Court within whose jurisdiction the Appellate Authority is located. The High Court held that the present petitions are maintainable before its Principal Seat as the orders of the adjudicating authorities have merged into the impugned orders of the Revisionary Authority located in its jurisdiction.
The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within whose jurisdiction the original adjudication occurred or before the High Court within whose jurisdiction the Revisionary Authority is located. The doctrine of merger and the principle of forum conveniens allow the petitioners to choose the appropriate forum. Even if a small fraction of the cause of action arises within the territorial jurisdiction of a High Court, it will have jurisdiction. However, this factor alone may not compel the High Court to decide the matter on merits. Since the Revisionary Authority is located within the territorial jurisdiction of the Principal Seat of the High Court, the petitioners have the right to file the petitions there. The principle of merger dictates that a writ against an appellate order would lie before the High Court within whose jurisdiction the Appellate Authority is located. The High Court held that the present petitions are maintainable before its Principal Seat as the orders of the adjudicating authorities have merged into the impugned orders of the Revisionary Authority located in its jurisdiction.
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